Jenkins Covington, N. Y., Inc v. Tax Appeals Tribunal

Mercure, J.(1) Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which denied petitioners’ motion to vacate a prior determination, and (2) appeal from a judgment of the Supreme Court (Canfield, J.), entered March 10, 1992 in Albany County, which, in a proceeding pursuant to CPLR article 78, granted respondents’ motion to dismiss the petition for lack of subject matter jurisdiction.

In July 1982, respondent Department of Taxation and Finance issued notices of determination to petitioners, a…